FTTTx EXCISE DUTY – seizure and condemnation of imported cigarettes and vehicle – cigarettes and vehicle deemed condemned as forfeit – request for restoration of vehicle and cigarettes refused – duty assessed and penalties imposed – no appeal against assessment for duty and penalty – appeal against refusal to restore the vehicle and the cigarettes – whether decision to refuse restoration reasonable – whether exceptional circumstances justifying restoration – no – whether refusal to restore disproportionate in light of seizure of cigarettes vehicle and assessment to duty and penalty – no – appeal dismissed
[2016] UKFTT 193 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 13 January 2022; Ref: scu.561920